This issue presents the dynamics of philanthropy, education, and taxation within Indonesia’s socio-religious context, adopting a reflective and analytical approach. The articles in this edition not only examine the institutional evolution of zakat and waqf management, but also explore Qur’anic perspectives on the relationship between educators and learners as a foundation for Islamic educational ethics. Additionally, the issue of taxation is analyzed through empirical case studies, illustrating how fiscal instruments contribute to national development at the local level. Altogether, this issue embodies an interdisciplinary spirit that connects spiritual values with institutional practice and public policy, offering a significant contribution to contemporary discourse on Islam and development.